personal touch in relocation

Judgement Supreme Court

15 March 2016

150-kilometre criterion in 30% ruling is permitted and not incompatible with the principle of free movement of employees within the EU

On March 4 2016 the Supreme Court decided that the 150-kilometre requirement of the 30% ruling is not in contradiction with the EU law of free movement of employees within the EU.
This means that an employee can only apply for the 30% ruling when he/she lived more than 16 months in the last 24 months at a distance of more than 150 km from the Dutch border before the Dutch employment and meets the other 30% requirements.

Sign up Newsletter
nieuwsbrief
Borrie is an active and driving force in the Alliott Group, a worldwide alliance in the field of accountancy, tax advice and consultancy.